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Jurnal Paradigma Akuntansi
Published by Universitas Tarumanagara
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,367 Documents
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Faktor Penentu Kebijakan Cash Holding Pada Perusahaan Consumer Goods Di Indonesia Erico Theonaldo, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.114 KB) | DOI: 10.24912/jpa.v3i4.15278

Abstract

This research was conducted with the aim of empirically examining the effect of cash flow, leverage, net working capital, growth opportunity, and board size on cash holding in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Samples were obtained using purposive sampling method. The total population in this study were 31 consumer goods companies on the Indonesia Stock Exchange (IDX). Data processing is done by using Eviews 10. The results showed that net working capital had a negative effect on cash holding, while cash flow, leverage, growth opportunity, and board size had no effect on cash holding. The implication of this research is that companies and investors need to observe to the company's net working capital because it will affect the company's cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE Arnita Devi, Viriany
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.589 KB) | DOI: 10.24912/jpa.v2i2.7615

Abstract

This research has a purposeis to obtain empirical evidence regarding the effect of capital  structure,  firm  size,  board  size,  and  financial  leverage  on  firm  performance. Purposive sampling method was used for data selection. This research was conducted on manufacturing companies during the years 2016-2018 which were listed on the Indonesia Stock Exchange  (IDX)  with  a  total  sample  of  72  manufacturing  companies.  Panel  data regression analysis with Eviews version 10 was used for data processing for thisresearch. The result shows that capital structure and firm size has a negative and not significant effect on firm performance. Board size has a positive and significant effect on firm performance. Financial leverage has a negative and not significant effect on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Widya Hendrani, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.717 KB) | DOI: 10.24912/jpa.v2i4.9358

Abstract

This research is done with the intention to reveal the influence of working capital management expressed with cash conversion cycle, then sales growth, cash flow, liquidity, and leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Samples in this study used samples of 44 companies annually. The analysis method on this study used a regression analysis of data panels with the Eviews program 9.0. The result of this research is based on the significance of 5%, indicating that working capital management, sales growth, liquidity and leverage have no significant influence, while cash flow has a significant influence to financial performance.
Pengaruh Leverage, Profitability, Liquidity, Dan Firm Size Terhadap Kebijakan Dividen Winny Victoria, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.572 KB) | DOI: 10.24912/jpa.v1i4.5686

Abstract

The purpose of this study is to obtain empirical evidence about the effect of leverage, profitability, liquidity, and firm size on the dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample is selected by purposive sampling method and selected as many as 34 companies as the sample that meet the criteria of 138 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The results showed that the independent variables in this research are the leverage proxied by DAR, profitability proxied by ROE, liquidity proxied by CR, and firm size proxied by log of total assets simultaneously has a significant effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Partially leverage and liquidity have no significant effect on dividend policy, on the other hand profitability and firm size have a positive significant effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Imanuel Suryana, Lukman Surjadi
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.272 KB) | DOI: 10.24912/jpa.v2i2.7621

Abstract

The purpose of  this  research is to analyze the effect  of  board  of  independent commissioners, board of directors, and dividend policy on firm value significant or not. Population  used  in this research  are manufacturing  company listed  in  Indonesian  Stock Exchange on period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 34 companies and 102 company data. Result of research obtained are board of independent commissioners and board of directors have positive effect to firm value, dividend policy have negative effect to firm value.
Hubungan Corporate Governance Dengan Intellectual Capital Perusahaan Industri Manufaktur Dimoderasi Firm Size Tasya, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.547 KB) | DOI: 10.24912/jpa.v3i4.15283

Abstract

The purpose of this study is to examine the moderating role of firm size on the relationship between corporate governance and intellectual capital efficiency manufacture companies listed on Indonesia Stock Exchange for the period 2016 – 2018. Sample was selected using purposive sampling method amounted to 272 samples. Data processing techniques using moderated regression analysis helped by Eviews 8.0 program and Microsoft Excel. The result of this study shows that the inclusion of firm size as a moderating variable has influenced positively only the relationship between ownership of largest three shareholders and intellectual capital efficiency. The implication of this study is the need to increase the importance of firm size in moderating the relationship between ownership of the three largest shareholders and intellectual capital which will provide particular benefits to company and investors.
Pengaruh Arus Kas, Leverage, Dan Ukuran Perusahaan Terhadap Cash Holding Stefanus Hermawan Wijaya, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.271 KB) | DOI: 10.24912/jpa.v1i2.5020

Abstract

This study aims to examine determinants of cash flow, leverage, and firm size on cash holdings in manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2015 – 2017. The sample used in this research is 67 samples. This research used random effect model. The results of this study indicate that cash flow has a significant positive effect on cash holding. Leverage has a significant negative effect on cash holding. Firm size have no significant effect on cash holding.
Analisis Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di Indonesia Yospin Darma Putra, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.773 KB) | DOI: 10.24912/jpa.v1i2.5026

Abstract

The purpose of this research is to know the factors that affect firm value and is limited into 3 independent variable which is leverage, profitability, and firm size. The population in this research is manufacturer firm which is registered at Indonesia Stock Exchange period 2015-2017. The sample is selected with purposive sampling method and testing double linear regression analysis. The outcome of the research is: leverage effect firm value positively and significant, profitability effect firm value positively and significant, and firm size effect firm value positively and significant.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING Brigita Natalia, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.156 KB) | DOI: 10.24912/jpa.v2i4.9363

Abstract

This research aims to prove empirically the influence of firm size, cash holding, networking capital, and leverage towards cash holding in the manufacturing company listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 67 samples of manufacturing companies selected using purposive sampling method with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. The test results of F-Anova shows that the firm size, cash flow, net working capital, and leverage have significant effect towards cash holding together. T test result shows that firm size, cash flow, and leverage do not have a significant effect on cash holding while the networking capital have negative significant effect towards cash holding.
Faktor-Faktor Yang Mempengaruhi Dividend Policy Pada Perusahan Manufaktur Di BEI Jodie Tanuwijaya, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.514 KB) | DOI: 10.24912/jpa.v1i4.5691

Abstract

The  purpose  of  this  research  is  to  obtain  empirical  evidence  about  the effects  of  leverage,  liquidity, profitability, size, risk, and growth on dividend policy in manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 42 samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were sec ondary data in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 9. The result of this research shows that risk and growth has a significant effect on dividend policy, while leverage, liquidity, profitability, and size does not have a significant effect on dividend policy

Page 47 of 137 | Total Record : 1367

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